Motor vehicle rental companies located within the boundaries of a local government jurisdiction that has imposed this tax, and that provide short-term rental of self-propelled motor vehicles (including passenger cars, vans, sport utility and light trucks) must collect this tax from their customers. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton.
The Comptroller collects the tax for the following local authorities at the rates listed.
|Houston - Harris County||5 percent of the rental cost||monthly, end of following month|
|City of Euless||5 percent of the rental cost||monthly, end of following month|
|Bexar County||5 percent of the rental cost||monthly, 20th day of following month|
|Cameron County||5 percent of the rental cost||monthly, 20th day of following month|
|Hill Country Village||2 percent of the rental cost||monthly, 10th day of following month|
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.